CLA-2-32:RR:NC:2:236 B83086
Mr. Robert Hainey
Howard Abrams Sales
250 West 54th Street, Suite 902
New York, NY 10019
RE: The tariff classification of Color Glo Make a Pennant Kit
from China
Dear Mr. Hainey:
In your letter dated March 7, 1997, you requested a tariff
classification ruling.
The sample, Color Glo Make a Pennant Kit, consists of the
following:
1. A set of five colors (red, orange, pink, blue and yellow)
separately packaged in sealed plastic containers bound together at the top,
2. A 6" artists' brush,
3. Two wedge-like synthetic sponges, each measuring approximately 1" x 3/4" x 2",
4. Two 1 1/2" synthetic sponge tipped plastic spatulas,
5. Four plastic tubes, measuring approximately 8" x 3/16" outer diameter,
6. Three lengths of red ribbon, measuring approximately 13" x 3/8",
7. Two nonwoven fabric pennants, measuring approximately 8" x 15" with two lengths of red ribbon, measuring approximately 10" x 3/4" sewn on top of each other to the 8"
edge of each pennant.
The kit is put up for retail sale in a "window box"
cardboard container, measuring approximately 13 1/2" x 10" x 1
1/2", and is designed for ages 4 and up.
The sample, as described above, is a set for Customs
purposes and has the essential character of amusement colors in a
set. It is classified in accordance with the General Rules of
Interpretation (GRI) under GRI 3 (b).
The applicable subheading for the Color Glo Make a Pennant
Kit will be 3213.10.0000, Harmonized Tariff Schedule of the
United States, which provides for Artists', students' or
signboard painters' colors, modifying tints, amusement colors and
the like, in tablets, tubes, jars, bottles, pans or in similar
forms or packings: colors in sets. The rate of duty will be 6.5
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist V.
Gualario at 212-466-5744.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division